Article · ~8 min read

ITR-1 to ITR-4: Deadlines, Eligibility and Audit Thresholds for AY 2026-27

Kotak Neo · kotakneo.com Free Beginner India

A clear table of AY 2026-27 dates (31 August 2026 for non-audit ITR-3 and ITR-4, 31 October for audit cases, 31 December for belated returns) and when a presumptive filer stays audit-free: under ₹3 crore turnover for a business or ₹75 lakh for a professional, with most transactions digital.

  • Non-audit business returns are due 31 August 2026; audit cases 31 October.
  • A belated return is possible until 31 December 2026, with a fee.
  • Stay presumptive under ₹3 crore turnover with mostly digital receipts to avoid an audit.
Open on kotakneo.com ↗

The question it answers

  1. How do I file an income tax return on business income in India?

Read with it

  1. The department's page on which return a proprietor or professional files: ITR-3 for regular business income, ITR-4 (Sugam) for... incometax.gov.in Article · Help page Individual having Income from Business or Profession (AY 2026-27) Income Tax Department
  2. Which returns firms and LLPs file: ITR-5 for a firm or LLP, and ITR-4 for a resident firm (not an LLP) on presumptive income. incometax.gov.in Article · Help page Partnership Firm / LLP (AY 2026-27) Income Tax Department
  3. Confirms that a domestic company files ITR-6, other than companies claiming exemption under section 11. incometax.gov.in Article · Help page Domestic Company (AY 2026-27) Income Tax Department
  4. The official manual for filing ITR-4 on the e-filing portal with pre-filled data, including prerequisites like a PAN linked to... incometax.gov.in Article · Step-by-step manual File ITR-4 (Sugam) Online: User Manual Income Tax Department
  5. Explains ITR-4 eligibility, the Budget 2026 change of the non-audit due date to 31 August 2026, and the 44ADA limits of ₹50... cleartax.in Article · ~12 min read ITR-4 (Sugam) AY 2026-27: Who Can File, Last Date and How to File ClearTax
eChai Partner Brands The partnership →